Georgia legislation · 2025-2026 Regular Session
Georgia SB2: State Income Tax; exclude tips from taxation
Status: In committee, January 12, 2026
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, is amended in subsection (a) of Code Section 48-7-27, relating to the computation of taxable net income, by deleting "and" at the end of paragraph (14), by replacing the period at the end of paragraph (15) with "; and", and by adding a new paragraph to read as follows: "(16)(A) All tips received by an employee, provided that such income is included in the taxpayer's federal adjusted gross income and, but for this paragraph, would be subject to taxation by this state. S. B. LC 50 0974 (B) Each employer shall submit to the department, on forms prescribed by the department, the following: (i) For the tax …
Sponsors
- Greg Dolezal (R, 27) · primary sponsor
- Brandon Beach (R, 21)
- Randy Robertson (R, 29)
- Steve Gooch (R, 51)
- Jason Anavitarte (R, 31)
- John Kennedy (R, 18)
- John Albers (R)
- Carden Summers (R, 13)
- Mike Hodges (R, 3)
- Chuck Payne (R, 54)
- Drew Echols (R, 49)
- Watson, Sam (R, 11)
Latest actions
- : Senate Recommitted
- : Senate Read Second Time
- : Senate Committee Favorably Reported
- : Senate Read and Referred
- : Senate Hopper
Common questions
- What is SB2?
- SB2 is a bill in the Georgia Legislature (2025-2026 Regular Session): State Income Tax; exclude tips from taxation.
- What does SB2 do?
- In its own words: To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
- What is the status of SB2?
- In committee as of January 12, 2026. Latest action: Senate Recommitted (January 12, 2026).
- Who sponsored SB2?
- Greg Dolezal (R, 27), with 11 co-sponsors.
- Where is the official record for SB2?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69275
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.